The DAC7 directive is being implemented by the UK’s HMRC (His Majesty’s Revenue and Customs) to enhance tax transparency and compliance within the digital platform economy.
According to the created regulation all digital platforms need to report the income earned by third parties (be it individuals or businesses), who generate revenue using the services of a digital platform.
The primary goal is to prevent tax evasion by ensuring that all income generated through digital platforms is accurately reported, and taxed accordingly.
The revenue taken into consideration includes income from activities such as selling goods, providing services or renting properties.

As an agency, you are classed as a digital platform. This is due to you generating income for your owners and reporting to them in regards to it.